Section 36

Payment of excise duty 

(1) The excise duty payable by a licensed manufacturer in respect of excisable goods removed from a manufacturer’s factory during a calendar month shall be paid not later than the twentieth day of the succeeding month.

(1A) Despite subsection (1), in the case of a licensed manufacturer of alcoholic beverages, excise duty shall be payable to the Commissioner within twenty-four hours upon removal of the goods from the stockroom.     (Finance Act 2023 wef 1st-July-2023 s44)

(2) The excise duty payable by a supplier of excisable services in respect of supplies of excisable services made by the supplier during a calendar month shall be paid not later than the twentieth day of the succeeding month.

(3) The excise duty payable by an importer in respect of the importation of excisable goods into Kenya shall be paid to the Commissioner at the time of importation.

(4) For the purpose of assessing, collecting, accounting and enforcing the payment of excise duty on the importation of goods into Kenya, the East African Community Customs Management Act, 2005 shall apply as if excise duty were customs duty.

    *Provided that —

(a) the Tax Procedures Act, 2015 shall apply with regard to imposition of interest and penalties; and

(b) in cases where interest becomes payable it shall not, in aggregate, exceed the principal tax. (Finance Act 2022-wef-01-July-2022*)

(5)The Commissioner shall pay into the Sports, Arts and Social Development Fund established under the Public Finance Management Act, 2012 to support social development including universal health care sixteen percent of the excise duty paid in respect of money transfer by cellular phone service providers. Finance Act, 2018 Effective 1st July 2018 

36A*. Payment of excise duty within twenty-four hours.

(1) Despite the provisions of section 36, excise duty on betting and gaming, offered through a platform or other medium, shall be remitted to the Commissioner by a bookmaker within twenty-four hours from the closure of transactions of the day. 

(2) For the purposes of this section, “closure of transactions of the day” means midnight of that day. 

(3) The Commissioner may, by notice in the Gazette, require taxpayers in any sector to remit excise duty collected on certain excisable services within twenty-four hours from the closure of transactions of the day.   (Finance Act 2023 wef 1st-July-2023 s45*)